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The Resource Direct taxation manual : the income tax acts

Direct taxation manual : the income tax acts

Label
Direct taxation manual : the income tax acts
Title
Direct taxation manual : the income tax acts
Creator
Contributor
Subject
Language
eng
Summary
Comprehensive text-book on direct taxation in Malta. It includes taxation on income and contains case law, references and advice from leading tax specialists in a number of areas. The manual has 26 chapters that cover a wide range of topics including the territorial boundaries of tax, the distinction between capital and income, the taxation of self-employed and employment income, corporate issues, deductions, exemptions, capital allowances, tax on property transfers, capital gains taxation, double taxation relief, taxation of trusts, records and accounting, tax planning, the EU factor, payment and refund, returns, assessments and appeals, penalties, and powers of the Revenue. Special cases include insurance profits, finance leasing, shipping profits (including air transport), deceased taxpayers, student hosting, foreign entertainers, venture capital funds, profits from agriculture, taxation of oil profits, taxation of clubs and similar institutions, taxation of partnership income, charitable institutions, collective investment schemes, investment income provisions, international trading companies, new residents and returned migrants,
Geographic coverage
  • European Union
  • Europe
Index
no index present
Language note
English
Literary form
non fiction
http://bibfra.me/vocab/lite/organizationName
Malta Institute of Taxation
http://library.link/vocab/relatedWorkOrContributorName
Micallef, R
http://library.link/vocab/subjectName
  • residence
  • domicile
  • income tax
  • employment income
  • deductions
  • exemption
  • capital allowance
  • transfer tax
  • capital gains tax
  • double taxation relief
  • trust
  • tax authorities
  • penalties
Label
Direct taxation manual : the income tax acts
Instantiates
Publication
Extent
2 volumes, 397, 422 p.
Isbn
9789995780814
Isbn Type
(vol. 1)
Label
Direct taxation manual : the income tax acts
Publication
Extent
2 volumes, 397, 422 p.
Isbn
9789995780814
Isbn Type
(vol. 1)

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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